20世纪80年代以来日本税制改革综述

An Overview of Japan’s Tax Reform since the 1980’s

现行日本税制形成于第二次世界大战后的经济改革时期,对日本经济的恢复和发展起到了积极的作用。但进入20世纪80年代以来,日本税制越来越无法适应时代的要求。伴随着经济、社会形势的变化,自80年代末以消费税的引进为开始,日本进行了一系列以财政健全化和经济活性化为目的的税制改革。进入2000年以来,小泉政府对税制改革寄与了更高的期望,希望通过相应的税收调整来应对经济的不振。因为面对当前的财政困境,可采取的政策手段已很有限,能对当前景气对策起到明显作用的惟有税收政策。

The current Japan’s tax system was formed in the period of economic reform after the second world war and has played a positive function in the recovery and development of the country’s economy. However, since the 1980s, the Japanese tax system has been found to be progressively unable to meet the needs arising in the new age. Following the change in the economic and social situations, in order to improve its finance and revitalize its economy, Japan has carried out a series of tax reforms starting with the introduction of the consumption tax at the end of the 1980s. Since the year of 2000, the Koizumi Government has attached greater expectations to tax reform, hoping that the country’s economic slump could be dealt with through appropriate tax adjustment. Faced with such problems as financial difficulties and limited policy measures that can be taken, tax policy may prove to be the only effective countermeasure for the current prosperity problems.